Nur Hidayati, - (2018) PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS (Kasus Pada Bank Umum Syariah di Indonesia Periode 2010-2016). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Perkembangan perekonomian Indonesia tidak terlepas dari pesatnya perkembangan sektor perbankan, termasuk perbankan syariah. Hal ini akan menyebabkan persaingan antar bank pun semakin ketat untuk dapat meningkatkan daya saing diberbagai sektor, termasuk pada peningkatan profitabilitasnya. Namun, profitabilitas Bank Umum syariah masih rendah yaitu berada di bawah standar yang ditetapkan oleh BI. Penelitian ini bertujuan untuk mendeskripsikan gambaran modal intelektual, dan profitabilitas, serta memverifikasi pengaruh modal intelektual terhadap profitabilitas pada bank umum syariah di Indonesia. Profitabilitas diukur dengan menggunakan Return On Assets (ROA) dan modal intelektual diukur dengan menggunakan iB_VAIC, yang merupakan penjumlahan dari tiga komponen yaitu iB_VACA, iB_VAHU, dan iB_STVA. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Jumlah sampel yang digunakan dalam penelitian ini adalah 77 data observasi dari 11 Bank Umum Syariah di Indonesia selama periode 2010-2016. Temuan penelitian ini adalah iB_VACA, iB_VAHU, dan iB_STVA secara simultan berpengaruh signifikan terhadap profitabilitas. Secara parsial, iB_VACA berpengaruh positif signifikan terhadap profitabilitas, iB_VAHU berpengaruh positif signifikan terhadap profitabilitas, dan iB_STVA tidak berpengaruh terhadap profitabilitas:---Indonesia’s economic development cannot be separated from the rapid development of the banking sector, including Islamic banks. This will effect in increasingly tight competition among banks to increase competitiveness in various sectors, included in increasing profitability. However, the profitability of Islamic banks is still low, which is below the standard set by BI. This research aimed to describe intellectual capital and profitability, as well as to verification the influence of intellectual capital to the profitability of sharia banks in Indonesia. Profitability was measured by Return On Assets (ROA) and intellectual capital was measured by iB_VAIC, which is sum of iB_VACA, iB_VAHU, and iB_STVA. The method of this research is used descriptive and verificative. Total samples of this research is 77 observation data from 11 sharia banks in Indonesia during the period of 2010-2016. The result of this research is iB_VACA, iB_VAHU, and iB_STVA simultaneously have positive significant influence on profitability. Moreover, iB_VACA has a positive significant influence on profitability, iB_VAHU has a positive significant influence on profitability, and iB_STVA has no significant influence on profitability.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA NUR p-2018; Nama Pembimbing : I. Yayat Supriyatna II. Leni Yulianti; NIM : 1407195; |
| Subjects: | H Social Sciences > H Social Sciences (General) L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Zahra |
| Date Deposited: | 04 Mar 2020 06:56 |
| Last Modified: | 04 Mar 2020 06:56 |
| URI: | http://repository.upi.edu/id/eprint/47343 |
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